Journal
When an Internal Control Review Belongs Before the Audit
Signs that a focused control walkthrough will save cost and calendar time before you commission a full statutory financial statement audit.
Not every company needs a separate control review. Some already maintain clear approval matrices and monthly reconciliations. Others benefit from a short engagement before the first statutory audit.
New ERP with old habits
If you migrated ledgers last year but still approve invoices by informal chat, a control review surfaces the gap before auditors sample a quarter of purchases.
Rapid headcount growth in finance
When three new staff post journals without a documented review step, segregation-of-duties findings are almost certain. Fixing that in spring is cheaper than explaining it in a management letter at year-end.
Parent company asks for comfort
Foreign parents sometimes want assurance on Japanese subsidiary controls without waiting for the full audit opinion. Our internal control review produces a findings memo they can read in one sitting.
Request the control review from our engagements page if any of these situations sound familiar. We can often schedule it in the quieter months between statutory busy seasons.